2014 Annual Information Statement
(AIS)
Public Consultation Paper
Attachment (iv)
13 March 2013
Attachment (iv): National Standard Chart of Accounts (NSCOA)
Income statement
Description
NSCOA
Gross income
1
Government grants
(i) Commonwealth grants
Record grants from Commonwealth, state, territory and
local governments. This will include operating and capital
grants as well as recurrent and non-recurrent grants.
Include contributions from governments, even if there is
an obligation to supply some goods or services to the
government.
4-1010 Grants (Commonwealth) Operating – Recurrent
4-1020 Grants (Commonwealth) Operating – Non-recurrent
4-1030 Grants (Commonwealth) – Capital
* Commonwealth government elements of 4-1100 - Grants - Other
4-3030 Contributions (Commonwealth government) of goods
(ii) State/territory grants
4-1040 Grants (State) Operating – Recurrent
4-1050 Grants (State) Operating – Non-recurrent
4-1060 Grants (State) – Capital
* State government elements of 4-1100 - Grants - Other
4-3030 Contributions (State government) of goods
4-1070 Grants (Local) Operating – Recurrent
4-1080 Grants (Local) Operating – Non recurrent
4-1090 Grants (Local) – Capital
(iii) Local grants
* Local government elements of 4-1100 - Grants - Other
4-3030 Contributions (local government) of goods
Record grants from non-government organisations.
Non-government elements of 4-1100 - Grants - Other
Record revenue from the provision of charitable services
and revenue from business activity. This will include fees,
charges, membership fees and the sales of goods and
services.
4-4020 Fees and Charges - Restricted
4-4030 Fees and Charges - Unrestricted
4-4040 Other Fees and Charges
4-4080 (NSW only) Membership Fees
4-4010 Sales
4 Donations and bequests
Record donations and bequests received in both monetary
and non-monetary form.
4-2010 Donations received
4-2020 Tax Deductible Donations (Non-public)
4-2030 Donations (Public collections)
4-2040 Non-tax deductible gifts
4-2050 Bequests
5 Other fundraising revenue
Record revenue from gaming, sponsorship and licensing
fees.
4-3010 Contributions (Members)
4-3020 Contributions (Public)
4-3040 Contributions (Philanthropic trusts and corporations)
4-3050 (NSW only) Contributions (Traders)
4-4050 Sponsorship and licensing fees
4-4060 Income from Gaming
4-4070 Sales of tickets
6 Investment revenue
Record revenue from investments, for example interest,
dividends and rental income.
4-5010 Interest - Restricted
4-5020 Interest - Unrestricted
4-5030 Rental income
4-5040 Dividends received
2 Other Grants
Total grants
3 Revenue from providing services and
sale of goods
13 March 2013
2
7 All other revenue
Record all other revenue not previously captured.
Other income may include:
4-5035 Recoupments
4-5050 Other/Sundry Income
4-0000 to 4-5060
Total revenue
8 Net realised and unrealised gains
Record realised gains on the sale of non-current assets
and all unrealised gains.
4-5060 Gain on Sale of Non-Current Assets
4-5050 Other/Sundry Income (relating to realised and unrealised
gains)
4-0000 to 4-5060
Total Gross Income
Expenses
9 Employee expenses
Record all salaries and wages paid, leave expenses,
termination payments, superannuation, workers’
compensation and other additional accounts relevant to
the payment of salaries and wages (excluding salary
sacrifice).
6-0605 S&W Salary Sacrifice
(i) Salary sacrifice
10 Cost of providing services and sale of
goods (excluding employee expenses)
6-0601 S&W Annual Leave Expense
6-0602 S&W Fringe Benefits Tax
6-0603 S&W Long Service Leave Expense
6-0604 S&W Recruitment Expense
6-0605 S&W Salary Sacrifice
6-0606 S&W Sick Leave Expense
6-0607 S&W Superannuation
6-0608 S&W Termination Payments
6-0609 S&W Workers' Compensation
6-0610 S&W Salaries - Other
6-0611 S&W Salaries & Wages
6-0612 S&W Fees paid
6-0613 S&W Cost Recovery
AND any other additional accounts that may be created by the
charity under 6-0600
Record costs arising from the provision of services and the
cost of goods sold.
6-0110 to 6-0200 Client Support Services (excludes salary and wages)
13 March 2013
3
5-0000 to 5-0400 Cost of good sold
11 Depreciation and amortisation
Record all depreciation expenses, including depreciation
of property, plant, equipment and motor vehicles.
6-0250 Depreciation - Building
6-0260 Depreciation - Motor Vehicle
6-0270 Depreciation - Plant & Equipment
6-0280 Depreciation - Rental Properties
6-0290 Depreciation - Rental Properties Furniture & Fittings
12 Interest and debt servicing costs
Record all interest and debt servicing costs.
6-0445 Interest paid
13 Net realised and unrealised losses
Record realised and unrealised losses.
6-0460 Loss on sale of assets
14 All other expenses
Record all other expenses not previously captured.
Other expenses may include:
6-0025 Agency Temp Staff
6-0030 Amortisation Expense
6-0040 Assets Purchased <$5,000
6-0060 Auspicing Fees
6-0070 Bank Charges
6-0080 Bad Debts
6-0085 Board/Governance
6-0100 Cleaning & Pest Control
6-0230 Consultancy Fees
6-0240 Credit Card Fees
6-0310 Employment Support and Supervision Costs
6-0315 Entertainment Costs
6-0320 Equipment Hire/Lease
6-0330 Fees & Permits
6-0340 to 6-0390 Fundraising and Gaming Expenses 1
6-0503 MV Insurance
1
Note NSCOA currently applies differing definitions for these accounts across the states and territories (for the purposes of the AIS these should all be mapped to other
expenses).
13 March 2013
4
6-0504 MV Registration
6-0505 MV Lease Payments
6-0506 MV Other
6-0530 Property Management Fees
6-0540 Publications and Information Resources
6-0550 Rates & Taxes
6-0560 Rates - Rental Properties
6-0570 Rent
6-0580 Rent - Rental Properties
6-0590 Repairs & Maintenance
6-0595 Repairs & Maintenance - Rental Properties
6-0650 Security Expenses
6-0690 Tenancy and Property Supplies and Services
6-0700 Training & Development (Staff)
6-0710 Travel & Accommodation
6-0730 Volunteer Costs
6-0740 Write off Expenses
6-0000 to 6-0740
Total expenses
Net surplus/deficit before
grants and donations
made
15 Grants and donations made within
Australia
Record all grants and donations made within Australia.
6-0300 Donations Paid (note: breakdown required to limit figure to
national donations paid)
16 Grants and donations made outside
Australia
Record all grants and donations made outside Australia.
6-0300 Donations Paid (note: breakdown required to limit figure to
international donations paid)
13 March 2013
5
Description
Balance Sheet
NSCOA
Assets
Current assets
1-1110 Cash at Bank - Restricted
1-1120 Cash at Bank - Unrestricted
1-1140 Petty Cash
1-1150 Cash Float
1-1160 Undeposited Funds
18 Cash and short term investments
19 Inventory
Record the value of all inventory on hand.
1-1300 Inventory on Hand
20 Other current assets
Record all other current assets not previously captured.
1-1180 Prepayments
1-1190 Accrued income
1-1200 Other financial assets
1-1210 Accounts receivable
1-1220 Less: Provision for Doubtful Debts
1-1230 Accounts Receivable - Rental Debtors
1-1240 Less: Provision for Doubtful Debts - Rental Debtors
1-1250 Other Debtors
1-1260 Less: Provision for Doubtful Debts - Other Debtors
1-1400 Other Current Assets
1-1500 ABN Withholding Credits
1-1170 Short-Term Investments
1-1100
Total current assets
Non-Current Assets
13 March 2013
6
21 Land and buildings (net of depreciation)
Record the value of land and buildings, net of
depreciation.
1-7100 Buildings
1-7110 Less: Accumulated Depreciation on Buildings 1-6000 Land
22 Long-term investments
Record the value of all long-term investments.
1-5100 Long-term investments
23 Loans receivable
Record only those financial assets relating to loans
receivable.
1-5150 Other Financial Assets
24 Other non-current assets
Record all other non-current assets not previously
captured. For fixed assets such as plant and equipment,
motor vehicles and furniture and fittings, record the
totals net of depreciation. Record intangibles net of
amortisation.
1-5150 Other Financial Assets
1-5210 Accounts Receivable
1-5220 Less: Provision for Doubtful Debts
1-5230 Accounts Receivable - Rental Debtors
1-5240 Less: Provision for Doubtful Debts - Rental Debtors
1-5250 Other Debtors
1-5260 Less: Provision for Doubtful Debts - Other Debtors
1-7120 Plant and Equipment
1-7130 Less: Accumulated Depreciation on Plant and Equipment
1-7140 Rental Property Furniture & Fittings
1-7150 Less: Accumulated Depreciation - Rental Properties
Furniture & Fittings
1-7160 Motor Vehicles
1-7170 Less: Accumulated Depreciation on Motor Vehicles
1-7180 Intangibles
1-7190 Less: Accumulated Amortisation on Intangibles
1-7200 Other Non-Current Assets
Total non-current assets
1-5000
Total assets
1-0000 to 1-7200
Liabilities
2-0000
Current Liabilities
25 Current loans
2-1130 Loans Payable
13 March 2013
7
26 Other current liabilities
Record all other current liabilities not previously
captured.
Total current liabilities
Non-current liabilities
27 Non-current loans
28 Other long term liabilities
2-1110 Accounts Payable
2-1120 Accrued Expenses
2-1140 Payables - Other
2-1150 GST Payable
2-1160 Less GST Receivable
2-1170 Employee Benefits/Employee Provisions
2-1175 ABN Withholding Tax Payable
2-1180 PAYG Withholding Payable
2-1190 Superannuation Payable
2-1200 Salary Sacrifice
2-1210 Hire Purchase Liability
2-1220 Lease Liability
2-1230 Revenue Received in Advance
2-1240 Grants Received in Advance
2-1250 Grants Repayable to Government Departments
2-1260 Other Current Liabilities
2-2230 Loans Payable
Record other long term liabilities, such as hire purchase
or lease liabilities, not previously captured.
Total non-current liabilities
Total liabilities
2-2210 Hire Purchase Liability
2-2220 Lease Liability
2-2240 Employee Benefits/ Employee Provisions
2-2250 Other Non-Current Liabilities
2-0000 to 2-2250
Accumulated Funds
3-3000 Asset Revaluation Reserve
29 Asset revaluation reserve
13 March 2013
8
30 Restricted purpose funds
31 Other funds
Restricted funds are funds held that must be spent on a
particular purpose of the charity. This includes funds
that are temporarily restricted by donors for certain
purposes and/or for future time periods and
permanently restricted funds that are to be maintained
in perpetuity.
Record all other funds not previously captured.
3-4000 Other Reserves (in relation to restricted purpose funds)
3-4000 Other Reserves
3-0000 to 3-5000
Total accumulated funds
Total liabilities and accumulated funds
X
13 March 2013
9